However opposition parties and climate campaign groups argue a proposed APD cut by 50 per cent between 2018 and 2021 would be a “regressive step that would increase carbon emissions”.

The Scottish Conservatives have since reversed on their opposition to APD cuts in Scotland.

The 2015 Edinburgh Airport report, compiled by consultants York Aviation, suggested around 700,000 more passengers would pass through Scotland's airports if APD were cut.

York Aviation suggested this would initially support around 800 new jobs - directly and indirectly - and add £33 million in Gross Value (GVA), increasing over time to to around 1,100 jobs and £51 million in GVA.

The report also suggested the impact on tourism expenditure “could be between £56 million and £68 million a year, resulting in between 1,200 and 1,500 additional jobs and £47 million and £58 million in GVA”.

However the reduction in APD would result in the loss of around £110 million in tax in the first year and around £650 million under current plans to reduce APD gradually over four years.

Reform Scotland notes when the estimated tax loss is set against total estimated GVA, “this suggests a benefit cost ratio for reducing APD by 50 per cent of around 1.6”.

Reform Scotland has now endorsed the 2015 Edinburgh Airport study, “which highlighted that the loss of revenue from halving and scrapping APD could be at least matched by increases in revenue from other sources such as job growth, productivity growth and tourism expenditure”.

A 2011 study commissioned by Edinburgh, Glasgow and Aberdeen airports suggested when APD rates were hiked the result would see them lose up to a million passengers and would cost the Scottish economy £77 million a year in lost tourism spend.

Those claims proved to be unfounded.

Reform Scotland's briefing paper, Cut then scrap: The case against Air Passenger Duty, suggests Scots would benefit from cheaper air travel if the tax was cut.

Last year the Scottish Government set up a stakeholder forum to look at what will happen when responsibility for air passenger duty (APD) is passed to Holyrood.

The consultation garnered a mixed response, with almost half of the 160 respondents to the consultation having expressed concerns about a cut in APD, notably in relation to the environmental impact.

Reform Scotland notes in its briefing paper, it believes the Scottish Government “should proceed with its plans to cut the tax”.

Adding: “We welcome the Scottish Conservatives’ decision to reverse their position and encourage the other opposition parties to also reconsider their positions and act in the best interests of our economy and our people.

“If they fail to do so it will be up to them to justify why they oppose a measure which a wide range of voices argue will help promote economic growth and reduce the cost of Scottish families going on holiday.”

Reform Scotland chairman Alan McFarlane said: “Countries across Europe, including Ireland, Belgium, Holland and Denmark, have scrapped their air passenger tax in recent years.

“By retaining ours, we are out of step with the rest of the EU.

“This is not an ideological issue.

“It is an obvious and simple economic case.

“The economic benefits of cutting or scrapping the tax will outweigh the cost of doing so, which will benefit everyone.”

Scottish Greens climate change spokesman Mark Ruskell said: “It's a bizarre priority given the state of public finances for the Scottish Government to want to subsidise the airline industry so frequent flyers can leave Scotland more cheaply.

“The costs to the public purse and the environment are too great for an economic benefit which may be marginal at best and at worst could undermine domestic tourism and rail.”

Scottish Labour transport spokesman, Neil Bibby said: “Across Scotland, our schools, NHS and police force are facing hundreds of millions of pounds of cuts - it shouldn't be the SNP Government's priority to make a business class flight cheaper.

“Cutting APD won't make Scotland fairer or greener.

“It would be the wrong move at the wrong time.

“When the SNP Government consulted on this, they were embarrassed to find that most responses agreed with Labour. "With record passenger numbers at Scottish airports it would be the wrong move to offer a huge tax break to airlines who simply don't need it, and kick off a race to the bottom with other parts of the UK.

“The SNP need to scrap their plans to cut Air Passenger Duty.”

A Scottish government spokesman said: “Our plan to initially cut APD and then abolish it when public finances permit is a fundamental component to improving Scotland's international connectivity.

“UK APD has been the most expensive tax of its kind in Europe and continues to act as a barrier to Scotland's ability to secure new direct international services and maintain existing ones.

“Devolution of APD to the Scottish Parliament will provide the opportunity to put in place new arrangements which better support the Scottish government's objective to help generate new direct routes - benefiting passengers, businesses and the wider economy.”